Corecursion

Friday, 15 December 2017

TL;DR

Winners:

Those earning £11,500 to £33,000

Those earning £43,527 to £58,461

Losers:

Those earning £33,000 to £43,527

Those earning £58,461 and up

Anomaly between £33,000 and £43,000

The two new bands introduced to the Scottish income tax system will indeed give some relief to those earning £11,500 to £33,000. But, in absolute terms, it will also give a greater benefit to those earning £33,000 to £43,000:

In relative terms, the benefit is greater to those earning £11,500 to £33,000:

Why has this happened? The reason is that two new tax bands have been added: